俄罗斯联邦各主体的税收分析

Mikhail V. Selyukov
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引用次数: 0

摘要

本文专门讨论构成俄罗斯联邦各主体预算的税收收入。在统计数据的基础上,对地区和地方预算的税收收入进行分析,而这些预算又由联邦一级宣布的扣除标准以及由上级领土单位制定的扣除标准形成。以奥廖尔州和秋明州为例,分析了在税收背景下预算收入部分的形成。在分析的基础上,作者得出了一个结论,即多层预算的足够大的损失是以从与向不盈利的企业申请特权有关的组织的利润中收取较少的税收为代价的。结论是,在现代经济条件下,这种特权需要修正。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Analysis of tax revenues in the subjects of the Russian Federation
The article is devoted to the tax revenues that form the budgets of the subjects of the Russian Federation. On the basis of statistical data the analysis of tax revenues of regional and local budgets, which in turn are formed by the norms of deductions, declared at the federal level, as well as established by territorial units of the upper level. On the example of the Oryol and Tyumen regions the formation of the revenue part of their budgets in the context of taxes was analyzed. On the basis of the analysis the author has made a conclusion that sufficiently large losses of multilevel budgets have at the expense of receipt in a smaller volume of taxes from profit of the organizations in connection with application of privileges for unprofitable enterprises. The conclusion is made that in modern economic conditions this privilege requires revision.
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